Partial versus Integrated Conception of Intellectual Property for Asset Valuation
نویسندگان
چکیده
منابع مشابه
An Overview of Intellectual Property and Intangible Asset Valuation Models
This paper reviews the economic models most commonly applied to estimate the value of intellectual property and other forms of intangible assets. It highlights the key strengths and weaknesses of these models. One of the apparent weaknesses of the most commonly used valuation models is the failure to incorporate legal rights into their calculations. Creation, maintenance, and enforcement of leg...
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As intellectual property (IP) has become an integral part of business strategy, the valuation of these assets has become more and more critical. Consequently, the strategic decisions of Indian SMEs also increasingly depend on understanding the economics affecting the value of these assets and most crucially appraising the approximate value of their IP. In this light, the paper reviews the princ...
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Executive Summary Businesses engaging in outsourcing of professional service activities to organizations in foreign countries have focused primarily on the issues of cost and the number of jobs affected. However, significant transfers of intangibles occur in many service-based offshoring arrangement as well. Some of these intangibles are considered intellectual property (IP). The transfer of IP...
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Businesses engaging in outsourcing of professional service activities to organizations in foreign countries have focused primarily on the issues of cost and the number of jobs affected. However, significant transfers of intangibles occur in many service-based offshoring arrangements as well. Some of these intangibles are considered to be intellectual property (IP). The transfer of intellectual ...
متن کاملIntangible Asset Valuation Approaches
There are numerous reasons to apply the cost approach to the valuation of an intangible asset. Before applying this valuation approach, the valuation analyst should be familiar with the generally accepted cost approach methods and procedures. In addition, the valuation analyst should have sufficient data to measure (1) the intangible asset cost components and (2) the intangible asset obsolescen...
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ژورنال
عنوان ژورنال: Český finanční a účetní časopis
سال: 2008
ISSN: 1802-2200,1802-2200
DOI: 10.18267/j.cfuc.283